For the seller (John) to defer capital gains via a 1031 exchange, the sale proceeds must be reinvested into like-kind property within 180 days.

I’m excited to learn from your experiences, exchange ideas, and contribute to discussions as I continue to grow in this space.Looking forward to connecting with you all and gaining valuable insights along the way! 

I'm not currently encouraging investors to do unincorporated JeffCo for that reason - they've become more strict/unfriendly over time.

How about the currency exchange rate?

Now, I think the best exit strategy to avoid recapture tax continue to build on your portfolio would be to do a 1031 exchange. 

It sounds like they have money, and it sounds like in exchange for that money you're setting them up with an income stream.

Regarding a 1031 exchange, it is important to have a conversation with your accountant prior to getting it done.

e.g. is it possible for someone to lend $100k on a deal in exchange for, say 6% interest rate plus 10% share of profits?

At 90+ days past due, the note investor will be eligible for our buyback option, wherein PPR offers to issue a cash refund for the note purchase price less payments received (payments include principal and interest) in exchange for the non-performing note.

You may also see a discount fee which means you are buying down your mortgage interest rate in exchange for higher upfront cost.